Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
HC dismissed the writ challenge and disposed of the petition, holding that writ jurisdiction is inappropriate where multiple impugned adjudication orders involve numerous noticees and differing factual matrices requiring detailed factual inquiry. The HC held that the proper officer cannot be fixed based solely on the Petitioner's position and that the Petitioner's contentions may be ventilated in statutory appeals under Section 107 of the CGST Act. The Petitioner was granted leave to file six separate appeals against the impugned orders, subject to a pre-deposit requirement limited to the order dated 28 January 2025 (total demand Rs. 15,90,84,564; tax Rs. 7,95,42,282). Appeals and pre-deposit to be filed by 30 September 2025.
HC dismissed the writ challenge and disposed of the petition, holding that writ jurisdiction is inappropriate where multiple impugned adjudication orders involve numerous noticees and differing factual matrices requiring detailed factual inquiry. The HC held that the proper officer cannot be fixed based solely on the Petitioner's position and that the Petitioner's contentions may be ventilated in statutory appeals under Section 107 of the CGST Act. The Petitioner was granted leave to file six separate appeals against the impugned orders, subject to a pre-deposit requirement limited to the order dated 28 January 2025 (total demand Rs. 15,90,84,564; tax Rs. 7,95,42,282). Appeals and pre-deposit to be filed by 30 September 2025.
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